When a property is declared a public nuisance
Thirty days to request a hearing before an examining officer. If the town cleans up, the fine is quarterly, one to five thousand dollars, plus the lien.
Agency
Puerto Rico’s seventy-eight municipalities, which Act 107-2020, the Municipal Code of Puerto Rico, empowers to impose and collect the municipal business tax, declare properties a public nuisance, deal with housing unfit to live in and collect construction excise taxes, among other things. There is no single portal for all of them: each municipality has its own Casa Alcaldía, its own Director de Finanzas and its own ordinances, and much of the detail of these procedures lives in that local ordinance rather than in the Code. That is why no single web address is published here, and the guides point to the municipality where the property or business is.
Official link pending confirmation.
Thirty days to request a hearing before an examining officer. If the town cleans up, the fine is quarterly, one to five thousand dollars, plus the lien.
Whoever wants the property fronts the appraisal plus ten per cent. On the summary route there are twenty days to answer and three years to claim compensation.
Five residents of the town can ask for a dwelling to be investigated. The hearing is set ten to thirty business days after the complaint is notified.
The ceiling is 1.50% of volume for financial businesses and 0.50% of one per cent for the rest, never below twenty-five dollars. Each town sets the rate.
The declaration is due five business days after 15 April. The tax falls due on 1 July and 2 January, and paying in full on filing earns a 5% discount.
MiPRFácil is an independent informational website and is not affiliated with, endorsed by, or operated by the Government of Puerto Rico or any government agency.
MiPRFácil does not submit applications on your behalf.